Tax Calendar 2019/2020

Last day for car change notifications in the quarter to 5 April - Use P46 Car

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/5/2019

31

Deadline for copies of P60 to be issued to employees for 2018/19

June 2019

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/6/2019

July 2019

5

Deadline for PAYE settlement agreement for 2018/19

6

Deadline for 2018/19 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employeesDeadline for employers to report share incentives for 2018/19 - form 42

14

Return and Payment of CT61 tax due for quarter to 30 June 2019

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/7/2019 or quarter 1 of 2019/20 for small employers
Class 1A NIC due in respect of the tax year 2018/19

31

Second self assessment payment on account due for 2018/19
Second 5% penalty surcharge on any 2017/18 outstanding tax due on 31 January 2019 still unpaid
Deadline for Tax Credits to finalise claims for 2018/19 and renew claims for 2019/20
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for 2017/18 personal tax returns still not filed

August 2019

2

Last day for car change notifications in the quarter to 5 July - Use P46 Car

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/8/2019

September 2019

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/9/2019

30

Closing date to claim Small Business Rate Relief for 2018/19 in England

October 2019

1

Due date for payment of Corporation Tax for the year ended 31 December 2018

5

If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2018/19

14

Return and payment of CT61 tax due for quarter to 30 September 2019

19

Tax and Class 1B national insurance due on PAYE settlements for 2018/19

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/10/2019 or quarter 2 of 2019/20 for small employers

31

Deadline for 2018/19 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2020/21 PAYE code (for underpayments of up to £3000 only)

November 2019

2

Last day for car change notifications in the quarter to 5 October - Use P46 Car

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/11/2019

December 2019

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/12/2019

30

Deadline for 2018/19 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2020/21 PAYE code (for underpayments of up to £3000 only)

January 2020

1

Due date for payment of Corporation Tax for the year ended 31 March 2019

14

Return and payment of CT61 tax due for quarter to 31 December 2019

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/1/2020 or quarter 3 of 2019/20 for small employers

31

Deadline for filing 2019 Self Assessment personal, partnership and trust Tax Returns -
£100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2018/19
Capital gains tax payment due for 2018/19
First self assessment payment on account due for 2019/20
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2017/18
5% penalty for late payment of tax unpaid for 2017/18 self assessment

February 2020

2

Last day for car change notifications in the quarter to 5 January - Use P46 Car

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/2/2020

28

Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2018/19 outstanding tax due on 31 January 2020 still unpaid

March 2020

19/22

PAYE/NIC, student loan and CIS deductions due for month to 5/3/2020

31

Last minute tax planning for the 2019/20 tax year. Ensure you use up all exemptions to which you are entitled

April 2020

5

End of 2019/20 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's

PAYE/NIC, student loan and CIS deductions due for month to 5/4/2020 or quarter 4 of 2019/20 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2019/20

30

Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2020

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